资本弱化——国际避税的焦点  

The capital weaken-the focal point of international tax avoidance

作　　者：牟文华[1] 王复生[2] 

机构地区：[1]山东经济学院,山东济南250014 [2]山东省地方史志办公室,山东济南250011

出　　处：《商业经济》2006年第7期54-56,共3页Business & Economy

摘　　要：资本弱化已成为跨国公司国际避税的一种重要手段,也是国际税收领域的重要课题,许多发达国家都针对这种情况制定了相应的反避税措施。我国加入WTO以后,外商来华投资企业日益增多,资本弱化避税问题日加显现,我国应从选用固定比率法、制定适合的债务/股本比率及关联方认定标准等方面加以应对。The capital weaken has become an important method which used for international tax avoidance by the multinational corporation. It is also the important topic of international tax revenue domain. So many developed countries have designed corresponding tax- avoidance measure aimed at this kind of situation. After our country joined into WTO, the foreign enterprise that investmented by merchant landed on China is increased day by day, the question of capital attenuation and tax avoidance is increasing obvious. Our country should take measures from the aspects of selecting fixed ratio law, formulate suitable debt/ capital stock ratio and the connection side recognized the stadard to answer.

关 键 词：资本弱化 债务/股本比率 固定比率法 正常交易法 

分 类 号：F032.1[经济管理—政治经济学]